JUDGE ROTENBERG EDUCATIONAL CENTER INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- JUDGE ROTENBERG EDUCATIONAL CENTER INC (EIN 04-2489805)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-03
- IRS object ID
- 201620349349300412
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-03T09:26:35-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 050392605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MULLEN SCORPIO & CERILLI | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 67 CEDAR STREET SUITE 106 | AddressLine1Txt |
| City | PROVIDENCE | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042489805 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDGE ROTENBERG EDUCATIONAL CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JUDG | BusinessNameControlTxt |
| Phone | 7818282202 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 TURNPIKE STREET | AddressLine1Txt |
| City | CANTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 020212341 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GLENDA P CROOKES | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7818282202 | PhoneNum |
| Signature | 2016-01-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ARTHUR F MULLEN | PreparerPersonNm |
| PTIN | P01283297 | PTIN |
| Phone | 4017513860 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GLENDA P CROOKES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 TURNPIKE ST | AddressLine1Txt |
| City | CANTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02021 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $64,939,221 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JUDGERC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE RESIDENTIAL AND DAY TREATMENT PROGRAMS FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DELAYS, MENTAL RETARDATION AND EMOTIONAL OR BEHAVIORAL DISORDERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 1215 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $135,471 | PYContributionsGrantsAmt |
| CY Contributions Grants | $164,363 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $64,319,459 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $64,746,071 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,733 | PYInvestmentIncomeAmt |
| CY Investment Income | $23,451 | CYInvestmentIncomeAmt |
| PY Other Revenue | $33,526 | PYOtherRevenueAmt |
| CY Other Revenue | $5,336 | CYOtherRevenueAmt |
| PY Total Revenue | $64,493,189 | PYTotalRevenueAmt |
| CY Total Revenue | $64,939,221 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $47,637,165 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $46,268,377 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,001,283 | PYOtherExpensesAmt |
| CY Other Expenses | $17,551,694 | CYOtherExpensesAmt |
| PY Total Expenses | $63,638,448 | PYTotalExpensesAmt |
| CY Total Expenses | $63,820,071 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $854,741 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,119,150 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,596,190 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,411,280 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,029,719 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,725,659 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,566,471 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,685,621 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE RESIDENTIAL AND DAY TREATMENT PROGRAMS FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DELAYS, MENTAL RETARDATION, AND EMOTIONAL OR BEHAVIORAL DISORDERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $32,792,653 | ExpenseAmt |
| Revenue | $38,466,186 | RevenueAmt |
| Desc | SCHOOL AGE - INTENSIVE PROGRAM | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $23,788,259 | ExpenseAmt |
| Revenue | $26,066,427 | RevenueAmt |
| Desc | ADULT - INTENSIVE | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $175,523 | ExpenseAmt |
| Revenue | $213,458 | RevenueAmt |
| Desc | DAY PROGRAM | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $56,756,435 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 51 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1215 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GLENDA P CROOKES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7818282202 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 TURNPIKE STREET | AddressLine1Txt |
| City | CANTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 020212341 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| HENRY SLUCKI | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JESSICA ERIN FRIEDER | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL SULLIVAN | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD MALOTT | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSH PRITCHARD | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS BRADY | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSEPH WYATT | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| RON VAN HOUTEN | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| GLENDA CROOKES | ||||||||
| PRESIDENT, EXEC DIRECTOR | 37.50 | $286,979 | $0 | $72,332 | Yes (X) | |||
| ROBERT DUQUETTE | ||||||||
| DIR OF HUMAN RESOURCES | 37.50 | $201,505 | $0 | $72,779 | Yes (X) | |||
| JAMES RILEY | ||||||||
| DIRECTOR OF TREATMENT | 20.00 | $160,475 | $0 | $8,385 | Yes (X) | |||
| RALPH ANTONELLI | ||||||||
| DIR OF ADMISSIONS | 37.50 | $124,943 | $0 | $46,307 | Yes (X) | |||
| LLOYD FERDIAND | ||||||||
| DIR OF SOFTWARE DEVELOPMEN | 37.50 | $154,178 | $0 | $22,038 | Yes (X) | |||
| GARY WOO | ||||||||
| SOFTWARE DEVELOPER | 37.50 | $124,638 | $0 | $25,469 | Yes (X) | |||
| ROBERT E VON HEYN | ||||||||
| CLINICAL DIRECTOR | 37.50 | $159,680 | $0 | $45,385 | Yes (X) | |||
| DOLORES SHAREK | ||||||||
| CHIEF FINANCIAL OFFICER | 37.50 | $126,825 | $0 | $9,780 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,339,223 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $302,475 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 16 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ECKERT SEAMANS CHERIN & MELLOT | |||||
| TWO INTERNATIONAL PLACE | BOSTON | MA | 021102602 | LEGAL SERVICES | $4,111,180 |
| ARTHUR BLOCK ATTORNEY | |||||
| 437 MADISON AVENUE | NEW YORK | NY | 100227035 | LEGAL SERVICES | $277,591 |
| STERN SHAPIRO WEISSBERG & GARI | |||||
| 90 CANAL STREET | BOSTON | MA | 021142022 | LEGAL SERVICES | $257,766 |
| HOGAN LOVELLS US LLP | |||||
| 555 THIRTEENTH STREET NW | WASHINGTON | DC | 200041109 | LEGAL SERVICES | $248,943 |
| GARY DUBE PHD | |||||
| 51 FOLSOM AVENUE | SOMERSET | MA | 02726 | PSYCHOLOGIST | $122,625 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $164,363 | AllOtherContributionsAmt |
| Total Contributions | $164,363 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITIONS | 623990 | $64,537,537 | $64,537,537 |
| SCHOOL FOOD | 623990 | $208,534 | $208,534 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $64,746,071 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,268 | TotalRevenueColumnAmt |
| Exclusion | $2,268 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $21,183 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $21,183 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,183 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,183 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS | 623990 | $3,479 | $3,479 |
| INSURANCE REIMBURSEMENTS | 623990 | $1,857 | $1,857 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,336 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,939,221 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $64,772,590 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,268 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $802,455 | TotalAmt |
| Program Services | $168,860 | ProgramServicesAmt |
| Management And General | $633,595 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,647,533 | TotalAmt |
| Program Services | $33,372,402 | ProgramServicesAmt |
| Management And General | $1,275,131 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,174,302 | TotalAmt |
| Program Services | $6,027,659 | ProgramServicesAmt |
| Management And General | $146,643 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,644,087 | TotalAmt |
| Program Services | $4,429,825 | ProgramServicesAmt |
| Management And General | $214,262 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,796 | TotalAmt |
| Program Services | $25,999 | ProgramServicesAmt |
| Management And General | $128,797 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,839,905 | TotalAmt |
| Management And General | $1,839,905 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,235 | TotalAmt |
| Management And General | $64,235 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,881 | TotalAmt |
| Management And General | $114,881 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,892 | TotalAmt |
| Program Services | $794,449 | ProgramServicesAmt |
| Management And General | $1,443 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $539,826 | TotalAmt |
| Management And General | $539,826 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $879,069 | TotalAmt |
| Program Services | $126,876 | ProgramServicesAmt |
| Management And General | $752,193 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,579,055 | TotalAmt |
| Program Services | $4,192,435 | ProgramServicesAmt |
| Management And General | $386,620 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,315,989 | TotalAmt |
| Program Services | $1,064,300 | ProgramServicesAmt |
| Management And General | $251,689 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,154 | TotalAmt |
| Management And General | $142,154 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,426,682 | TotalAmt |
| Program Services | $1,254,186 | ProgramServicesAmt |
| Management And General | $172,496 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,856 | TotalAmt |
| Management And General | $78,856 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM SUPPORT | $2,924,840 | $2,924,840 | |
| CLIENT MEALS | $1,463,837 | $1,463,837 | |
| PROGRAM SUPPLIES & CLIE | $848,942 | $848,942 | |
| BAD DEBTS | $300,000 | $300,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,735 | TotalAmt |
| Program Services | $61,825 | ProgramServicesAmt |
| Management And General | $20,910 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,820,071 | TotalAmt |
| Program Services | $56,756,435 | ProgramServicesAmt |
| Management And General | $7,063,636 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,749,307 | BOYAmt |
| EOY | $1,710,934 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,386,970 | BOYAmt |
| EOY | $11,972,889 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,106,312 | BOYAmt |
| EOY | $3,584,540 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,485,956 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,527,530 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,831,031 | BOYAmt |
| EOY | $18,958,426 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $522,570 | BOYAmt |
| EOY | $1,184,491 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,596,190 | BOYAmt |
| EOY | $37,411,280 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,451,795 | BOYAmt |
| EOY | $8,167,661 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,864,334 | BOYAmt |
| EOY | $9,776,418 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,590 | BOYAmt |
| EOY | $1,781,580 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,029,719 | BOYAmt |
| EOY | $19,725,659 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,566,471 | BOYAmt |
| EOY | $17,685,621 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,566,471 | BOYAmt |
| EOY | $17,685,621 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,596,190 | BOYAmt |
| EOY | $37,411,280 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,119,150 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $114,881 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $114,881 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $63,705,190 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $63,820,071 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $109,472 | CurrentYearMinus3Amt |
| Current Year Minus2 | $104,447 | CurrentYearMinus2Amt |
| Current Year Minus1 | $105,369 | CurrentYearMinus1Amt |
| Current Year | $114,881 | CurrentYearAmt |
| Total | $434,169 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | SCHEDULE C. PAGE 1, PART I-A, QUESTION 1. STATEMENT REGARDING LEGISLATIVE ISSUES DURING THE YEAR, THE JUDGE ROTENBERG EDUCATION CENTER RETAINED ATTORNEYS AND STAFF TO REPRESENT THEM AND ACT ON THEIR BEHALF IN OPPOSING LEGISTLATION INTRODUCED INTO STATE LEGISLATURES, OR REGULATIONS ADOPTED BY STATE EDUCATION/RETARDATION AGENCIES WHICH WOULD ELIMINATE EDUCATION FUNDING FOR CERTAIN AVERSIVE BEHAVIORAL TECHNIQUES. IF THIS LEGISLATION PASSED OR THE REGULATIONS ADOPTED, SUBSTANTIALLY ALL FUNDING FOR JRC, INC. WOULD ALTERED ITS METHOD OF INSTRUCTION AND TREATMENT, WHICH WOULD BE CONTRARY TO INDIVIDUAL EDUCATION PLANS. THE LEGISLATIVE ACTIVITIES WHICH JRC, INC. CONDUCTED MEETS THE DEFINITION OF DIRECT LOBBYING COMMUNICATIONS AND/OR GRASSROOTS LOBBYING. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,618,526 | OtherCostOrOtherBasisAmt |
| Book Value | $1,618,526 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,834,066 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,265,457 | DepreciationAmt |
| Book Value | $16,568,609 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,033,364 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,262,073 | DepreciationAmt |
| Book Value | $771,291 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,958,426 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL LEASE OBLIGATION | $118,647 |
| LINE OF CREDIT | $1,662,933 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,781,580 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $64,939,221 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $64,939,221 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $64,939,221 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $63,820,071 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $63,820,071 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $63,820,071 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | STUDENT PLACEMENTS ARE GENERALLY CONDUCTED WITH VARIOUS MENTAL HEALTH DEPARTMENTS. THE JUDGE ROTENBERG EDUCATIONAL CENTER, INC.'S POLICIES ARE WELL KNOWN TO SUCH DEPARTMENTS. |
| SCHEDULE E, PART I, LINE 6 | VARIOUS STATE DEPARTMENTS OF EDUCATION AND HUMAN SERVICES PROVIDE TUTION PAYMENTS TO STUDENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GLENDA CROOKES | ||||||||||||||
| PRESIDENT, EXEC DIRECTOR | $286,979 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $72,332 | $0 | $359,311 | $0 | $0 | $0 |
| ROBERT DUQUETTE | ||||||||||||||
| DIR OF HUMAN RESOURCES | $201,505 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $72,779 | $0 | $274,284 | $0 | $0 | $0 |
| JAMES RILEY | ||||||||||||||
| DIRECTOR OF TREATMENT | $160,475 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,385 | $0 | $168,860 | $0 | $0 | $0 |
| RALPH ANTONELLI | ||||||||||||||
| DIR OF ADMISSIONS | $124,943 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $46,307 | $0 | $171,250 | $0 | $0 | $0 |
| LLOYD FERDIAND | ||||||||||||||
| DIR OF SOFTWARE DEVELOPMEN | $154,178 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $22,038 | $0 | $176,216 | $0 | $0 | $0 |
| GARY WOO | ||||||||||||||
| SOFTWARE DEVELOPER | $124,638 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $25,469 | $0 | $150,107 | $0 | $0 | $0 |
| ROBERT E VON HEYN | ||||||||||||||
| CLINICAL DIRECTOR | $159,680 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $45,385 | $0 | $205,065 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED BY THE INDEPENDENT AUDITORS AND REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE FINANCIAL CONTROLLER. |
| FORM 990, PART VI, SECTION B, LINE 12C | A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO ALL BOARD MEMBERS, STAFF MBEMBRS, VOLUNTEERS OR OTHER KEY STAKEHOLDERS UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH THE JUDGE ROTENBERG EDUCATIONAL CENTER, INC. EACH BOARD MEMBER, OFFICER AND MANAGEMENT STAFF MEMBER IS BE REQUIRED TO REVIEW THIS POLICY ANNUALLY AND SIGN AND DATE AN ACKNOWLEDGEMENT OF THEIR RECEIPT OF A COPY OF THIS POLICY AND SIGN A DISCLOSURE FORM AT THE BEGINNING OF HER/HIS TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS AS FOLLOWS: AT SEVERAL BOARD MEETINGS, THE ENTIRE BOARD WILL REVIEW THE WORK PERFORMANCE OF THE EXECUTIVE DIRECTOR. THIS REVIEW INCLUDES AS ASSESSMENT OF THE STATUS ON MEETING PERFORMANCE GOALS THAT WERE SET BEFORE THE BEGINNING OF THE FISCAL YEAR. A REVIEW OF COMPARATIVE COMPENSATION DATA WILL BE OBTAINED AND REVIEWED BY THE BOARD. AN INDEPENDENT ACCOUNTANT WILL BE RETAINED TO PROVIDE AN ANALYSIS ON THE RESONABLENESS OF THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE WITH CONSIDERATION GIVEN TO COMPARATIVE DATA FROM OTHER NONPROFIT ORGANIZATIONS. BASED ON THE THIS INFORMATION AND ANALYSIS, THE BOARD WILL APPROVE THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR. THE PROCESS FOR DETERMINING THE COMPENSATION OF KEY EMPLOYEE AND OTHER HIGHLY COMPENSATED EMPLOYEES IS AS FOLLOWS: THE BOARD HAS DELEGATED THE AUTHORITY TO DETERMINE THE COMPENSATION OF KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES TO THE EXECUTIVE DIRECTOR. THIS AUTHORITY IS LIMITED, AND REQUIRES THAT THE TOTAL COMPENSATION TO THESE EMPLOYEES IS REASONABLE AND BELOW CERTIAN AUTHORIZED CEILING AMOUNTS THAT THE BOARD HAS SET. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL OFFICERS, DIRECTORS AND EMPLOYEES ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY. GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990 - PART XII - BOARD OVERSIGHT OF FINANCIAL AUDIT | THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY FOR THE OVERSIGHT OF THE FINANCIAL AUDIT. THE ENTIRE BOARD MEETS WITH THE OUTSIDE AUDITORS TO ASSURE THAT THE AUDIT HAS BEEN COMPLETED AND TO ADDRESS ANY SIGNIFICANT FINDINGS THAT HAVE BEEN RAISED BY THE AUDITORS. THE BOARD WILL APPROVE FOR ISSUANCE, THE FINAL AUDIT REPORTS AS WELL AS THE MASSACHUSETTS UNIFORM FINANCIAL REPORT. |
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